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Runagrounds, Co. is a coffee manufacturer who uses process costing (weighted average method) to account for its production costs each period. The firm uses two

Runagrounds, Co. is a coffee manufacturer who uses process costing (weighted average method) to account for its production costs each period. The firm uses two departments in the production of its product Drying and Roasting. The following is information obtained for the Drying department for the month of October:

Units and completion percentages Drying Department:

Number of Physical units:

Percent Complete with respect to:

Direct Materials

Conversion Costs

Beginning WIP Inventory

84,600

20%

10%

Units Started during the period

591,800

Units Completed and transferred out to Roasting

604,200

Ending WIP Inventory

?????

95%

80%

Calculate the Equivalent Units of Production (EUP) for Direct Materials for October for the Drying department.

Group of answer choices

642,580

541,120

676,400

672,790

661,960

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